Charlotte Company's net income last year was $91,000. Changes in the company's balance sheet accounts for the year appear below:

	Increases (Decreases)
Asset and Contra-Asset Accounts:
Cash	$	42,800
Accounts receivable	$	29,000
Inventory	$	(36,000)
Prepaid expenses	$	3,200
Long-term investments	$	47,000
Property, plant and equipment	$	77,000
Accumulated depreciation	$	53,000
Liability and Equity Accounts:
Accounts payable	$	(36,000)
Accrued liabilities	$	26,000
Income taxes payable	$	56,000
Bonds payable	$	(67,000)
Common stock	$	37,000
Retained earnings	$	74,000

The company did not dispose of any property, plant, and equipment, sell any long-term investments, issue any bonds payable, or repurchase any of its own common stock during the year. The company declared and paid a cash dividend $17,000.

Required:
a.	Prepare the operating activities section of the company's statement of cash flows for the year. (Use the indirect method.) (Amounts to be deducted should be indicated with a minus sign. Omit the "$" sign in your response.)

b.	Prepare the investing activities section of the company's statement of cash flows for the year. (Amounts to be deducted should be indicated with a minus sign. Omit the "$" sign in your response.)